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GMO Financial Holdings (7177) · PolicyAdvanced

Application of accounting standards and other guidance on fair-value measurement

First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023-Q2.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20222022: 220222023: 22023
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Preparations for the adoption of accounting standards for fair value measurementA theme 1901 companies write about · 5 as a headwind · 3 as a tailwind
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  1. FY2023-Q2AdvancedAnnual report

    「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    時価算定会計基準の適用指針を第1四半期連結会計期間の期首から適用し、新たな会計方針を将来にわたって適用した。財務諸表への影響はないとされた。
  2. FY2022RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and related standards at the beginning of the fiscal year, and will apply the new accounting policies prescribed by those standards prospectively in accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments.」

    時価算定会計基準等の適用及び将来にわたる新会計方針の適用が継続している。
  3. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were adopted from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    時価算定会計基準等を第1四半期連結会計期間の期首から適用し、将来にわたって新たな会計方針を適用する処理を継続している。財務諸表への影響はないとされた。
  4. FY2022-Q1First statedAnnual report

    「The Group adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by these standards prospectively in accordance with the transitional treatment set out in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019).」

    時価の算定に関する会計基準等を当第1四半期連結会計期間の期首から適用し、将来にわたって新たな会計方針を適用した。四半期連結財務諸表への影響はないとされている。
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Application of accounting standards and other guidance on fair-value measurement | GMO Financial Holdings,Inc. (7177) | Komori